Characteristics of the electronic invoice in Guatemala

Currently in a progressive implementation phase based on the size and sector of companies. Guatemalan tax authority (SAT) has defined the compliance timeline and the taxpayer segments that must comply with the electronic invoicing system (FEL).

Through resolution No. SAT-DSI-838-2019 published on September 2019 all companies that provide individual services must comply with the FEL system. 

Tax Authority

Tax Authority

SAT - Superintendencia de Administración Tributaria.

Obligation

Obligation

All those indicated by the SAT must comply. The SAT will consider the invoicing volume, revenue, economic sector, and special tax regime status, and other criterium. 

Administrative Procedures

Administrative Procedures

The taxpayer will apply as an electronic invoice issuer in the FEL system and will contract the services of a certifier. The certifiers must register with the SAT to act as a DTE certifier. This authorization must be renewed yearly. 

Format

Format

XML.

Digital Signature

Digital Signature

The digital signature is mandatory for electronic invoices as an authenticity mechanism. 

Fiscal Control

Fiscal Control

The certifier generates an authorization number and associates it to the document before sending it to the SAT.

Print format

Print format

It is regulated and requires the representation of the CAE and the identification of the certifier. 

Archiving

Archiving

The SAT will archive all invoices. This does not exempt issuers and recipients from archiving the XML documents for the period established by the tax code. Certifiers are also obligated to archive the XML’s of certified DTEs and their corresponding acknowledgements.  

Do you need to know more about e-Invoicing in Guatemala?

Contact one of our e-invoicing specialists.

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Common questions

You must apply to voluntarily join the FEL system. You must register as an issuer in the virtual tax agency, through the option stating “Habilitarse como emisor” available in the “Agencia Virtual/Factura Electrónica en Línea (FEL)”.

No.

You must issue a DTE with the export compliment. 

It is mandatory to deliver the invoice to the recipient. However, you have two options for the delivery of the DTE:

  • Digital: through electronic methods.
  • Paper: when the recipient demands it.

Once registered the issuer has two options:

  • Through the SAT’s virtual agency where the SAT is the certifier.
  • Through third party certifiers and electronic integrators (option for issuers with large volumes).

A new modality enabling taxpayers to issue invoices and other tax documents (DTE) securely and with immediate online authorization by the SAT.

It is one of 10 defined electronic documents authorized by the SAT that are exchanged in the FEL system. 

Factura, Factura cambiaria, Factura especial, Factura de pequeño contribuyente, Factura cambiaria de pequeño contribuyente, Nota de crédito, Nota de débito, Nota de abono, Recibo and Recibo por donación.

No, you must determine which documents apply to your business.

The issuer, the certifier, the recipient, and the SAT. 

The SAT issues a digital certificate which can be used with the help of an authorized certifier or the SAT’s virtual agency. 

  • If you, do it through the virtual agency it is free.
  • If you have a large invoice volume you must contact an authorized certifier or an integrator who can quote you according to your needs.

The authorization is automatically assigned to every electronic document issued the moment it is certified, there are no pre-authorized folios. 

Any issuer who would like to, particularly those with large invoice volumes making it impractical to manually work with the SAT’s virtual agency. 

  1. Have access to the SAT’s virtual agency.
  2. Have the NIT updated in the RTU
  3. Have at least one active establishment in the RTU
  4. Be linked to the VAT (general or exempt) or the small taxpayer regime and be up to date on tax payments. 

Registering as an electronic invoice issuer and obtaining the digital certificate has no cost as it isssued by the SAT to each invoice issuer.